(DOWNLOAD) "Memorial Inc. v. Patricia Harris Secretary of United States Department of Health" by Ninth Circuit United States Court of Appeals ~ Book PDF Kindle ePub Free
eBook details
- Title: Memorial Inc. v. Patricia Harris Secretary of United States Department of Health
- Author : Ninth Circuit United States Court of Appeals
- Release Date : January 28, 1980
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 83 KB
Description
This is a companion case to Pacific Coast Medical Enterprises v. Harris, 633 F.2d 123 (9th Cir. 1980), decided today. Here, a limited partnership was formed to become the successor to a corporate Medicare provider. The limited partner obtained the corporation's assets, including goodwill, by a 100 percent stock purchase and subsequent corporate dissolution. The limited partner then contributed these assets to the partnership. Memorial, Inc., dba Memorial Hospital of Panorama City (MHPC), the successor in interest to the limited partnership, claimed the goodwill in stepping up its basis for purposes of Medicare reimbursement claims. MHPC's claims based on this stepped-up basis were denied by the fiscal intermediary and, on appeal, by the Provider Reimbursement Review Board (PRRB or Board). MHPC then sought judicial review in the District Court for the Central District of California. The District Court reversed the decision of the Board, and ordered the Government to cease withholding payments based on these claims. The Court's order covered MHPC's cost reporting year ended in 1973, which had been before the Board, as well as claims for post-1973 cost report years. Petitions for review of pre-1973 cost report year disputes were transferred to the Court of Claims. The Government appeals the judgment and order of the District Court. We have determined that the findings and conclusions of the Board are not supported by substantial evidence, and accordingly we affirm the District Court's reversal of the Board's decision. We also affirm the transfer of the pre-1973 years' claims to the Court of Claims. The District Court, however, exceeded its jurisdiction in extending its order to years not before it, and we vacate that portion of the Court's order. Finally, the District Court should not have required a specific formula for the calculation of goodwill, and that portion of its judgment is modified. Affirmed in part as modified, vacated in part, and remanded.
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